“温室气体核算体系-企业标准"(GHG Protocol-Corporate Standard)根据运营边界将温室气体核算分为三个"范围(scopes)"。范围一指公司直接拥有的设备和生产过程中由于化学或者物理过程产生的温室气体,也叫直接排放;范围二为公司购买的电力、热力、蒸汽和冷却所产生的温室气体,叫做间接排放;范围三(Scope 3)包含企业价值链中...
目前,国际上有几个倡议和标准要求企业披露其Scope 3排放,其中最著名的是: 1. GHG Protocol Corporate Standard 温室气体协议(GHG Protocol)提供了一个框架,用于量化和报告温室气体排放。它将排放分为三个范围(Scope 1、Scope 2和Scope 3),其中Scope 3包括了企业供应链中的排放,即上游和下游活动产生的间接排放。这...
Green House Gas (GHG) emissions from corporate activities are gradually becoming a mainstream management issue for businesses. The GHG Protocol Scope 3 Corporate Standard launched in 2001 which has been commonly adopted by businesses, governments, and non-governmental organizations (NGOs) around the ...
With the Scope 3 Standard, companies can now measure and report upstream and downstream emissions, not just those directly controlled by corporate activities. This standard allows improves transparency and allows companies to develop more effective strategies for emissions reductions. Here is how the ...
Scope 3 GHG emissions are all indirect emissions (not included in scope 2) that occur in the value chain of the reporting company, including both upstream and downstream emissions. (GHG Protocol, “A corporate accounting and reporting standard”, Glossary, 2004); Scope 3 GHG emissions are ...
内容提示: DRAFT FOR STAKEHOLDER REVIEW – NOVEMBER 2010 Corporate Value Chain (Scope 3) Accounting and Reporting Standard Supplement to the GHG Protocol Corporate Accounting and Reporting Standard DRAFT FOR STAKEHOLDER REVIEW NOVEMBER 2010 Copyright © World Resources Institute & World Business Council ...
The GHG Protocol Corporate Standard requires companies to report Scope 1 and 2 while Scope 3 emissions are optional but recommended for a more thorough inventory. Additional reporting requirements include: Base year emissions This refers to the amount of greenhouse gas emissions produced by a company...
(scope 3) related GHG emissions, and is intended to be used in conjunction 23 with the GHG Protocol Corporate Accounting and Reporting Standard 24 25 * GHG Protocol Product Accounting and Reporting Standard (to be published in 2011): a 26 methodology to quantify and report the greenhouse gas ...
1. The Greenhouse Gas Protocol, A Corporate Accounting and Reporting Standard Revised Edition, 2011. 2. CDP, Climate Change Questionnaire; Technical Note: Scope 3 relevance by Sector, 2023. [Accessed 07 May 2024]. 3. CDP, CDP Financial Services Report, 2023. 4. The Transition Pathway Initiati...
Understand how to provide their corporate customers’ PCFs to the level of specificity requested Improve their sustainability performance and that of their value chain Corporations can: Find guidance for calculating Scope 3.1 emissions1 using PCFs Understand the data and information needed to evaluate ...